DESCRIPTION
This module gives the students an opportunity to learn the essentials of state nexus. The material begins with an in-depth discussion of the concept of nexus, followed by several discussion questions to further reinforce the concepts.
LEARNING OBJECTIVES
- Discuss the concept of income tax nexus.
- Discuss the various ways of creating nexus.
- Differentiate income tax nexus from sales tax nexus.
- Explore the pass-through entity (PTE) tax election.
